The Diffusion of Accounting Practices in the New 'Managerial' Public Sector

In the past two decades the public sector has experienced a transformation. A major feature of this change has been the displacement of the old style public administration by a “new public management” which focuses on results and measurement and in which accounting has a central role. This study reports on a survey of accountants in the public sector to determine the extent to which the changing public sector is accompanied by changes in accounting practices and to explore the process by which such changes are effected.

[1]  Thomas H. Johnson,et al.  Relevance Lost: The Rise and Fall of Management Accounting , 1987 .

[2]  Geoff Easton,et al.  Industrial Networks: A New View of Reality , 1992 .

[3]  C. Hood.  A PUBLIC MANAGEMENT FOR ALL SEASONS , 1991 .

[4]  M. Tushman,et al.  Boundary Spanning Individuals: Their Role in Information Transfer and Their Antecedents , 1981 .

[5]  Trond Bjørnenak.  Diffusion and accounting: the case of ABC in Norway , 1997 .

[6]  J. Guthrie,et al.  Global Warning: Debating International Developments in New Public Financial Management , 1998 .

[7]  Geert Bouckaert,et al.  Public Management Reform: A Comparative Analysis , 2004 .

[8]  S. Wheelwright,et al.  Restoring Our Competitive Edge: Competing Through Manufacturing , 1984 .

[9]  C. Hood.  The “new public management” in the 1980s: Variations on a theme , 1995 .

[10]  S. Newell,et al.  The Role of Networks In the Diffusion of Technological Innovation , 1996 .

[11]  E. Comiskey,et al.  The Adoption and Diffusion of an Accounting Innovation , 1971 .

[12]  Teemu Malmi,et al.  Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms , 1999 .

[13]  Nathan Rosenberg,et al.  Inside the black box , 1983 .

[14]  A. V. D. Ven,et al.  Central problems in the management of innovation , 1986 .

[15]  Rod Coombs,et al.  Economics and technological change , 1987 .

[16]  David F. Midgley,et al.  The effect of network structure in industrial diffusion processes , 1992 .

[17]  S. Newell,et al.  The Role of Professional Associations in Technology Diffusion , 1995 .

[18]  P. Geroski.  Models of technology diffusion , 2000 .